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With commercial property, such as hotels, restaurants and cafés, you’ll need to manage GST, income tax and your rental expense deductions. 

Commercial properties can be in the areas of leisure, retail, office, healthcare and buildings that are commercial dwellings. Examples of commercial property are: 

  • restaurants, cafés 
  • retail stores, shopping malls 
  • office buildings, serviced buildings 
  • medical centres, hospitals, nursing homes
  • hotels, motels
  • serviced apartment buildings managed by a third party and where the resident doesn't have quiet enjoyment as defined in the Residential Tenancies Act.
Last updated: 02 Aug 2021
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